Hi antigrunge2 and milpai,
Firstly, need to correct a typo...my Fi Audio 421a is by Don Gerber, who unfortunately passed, back in 2017. A true SET genius. Sorely missed.
Don't want to sound like I'm bragging, but another important point is that when I compare the AGD Audion 2 to my 300Bs, it's with the vintage WE300B early 1950's tube. I have in my possession, engraved base WE300B (late 1930-40), early 1950's, late 1950's and 1960's and a couple of 1970-80. Any WE300B that is after 1982 (i.e with a round getter) is not as good and don't have the WE "magic", IMHO.
The thing that impresses most about the Audions is in fact, their timbre and naturalness. It's very good. Put in this way, the mids/highs are better than 300B tubes like Sophia Electric Royal Princess, PS Vanne ACME, EML, Elrog and comparable to Takatsuki 300B (I have all these tubes) in my amps/system. It just loses out slightly on air, in the mids, compared to 1950's WE300B. Nothing can touch the vintage WE300B's in the mids for timbre, naturalness and presence. And that's the reason that I decided to post my review. It's that good. For me, it's a better way to use these Audion's than to go with typical 300B amps up to $10K (the Audions cost $7.5k/pair) And bear in mind that when you throw in good 300B tubes, vintage driver tubes, rectifiers etc, a 300B SET amp can add thousands more $$. Now, I'm not saying the Audions will beat all 300B but it is up there amongst the great ones. Just for the sake of comparison, what other 300B SET amps could be better... maybe the AudioNote Japan Kegons, Wavac EC300B are the ones that come to my mind.
Of course, IMHO and in my system and YMMV etc, etc.
Note that I'm comparing on my Rethm Saadhana V4 speakers, 100dB, 8ohm, Single driver speakers (albeit with integrated subwoofers). No harshness or graininess at all. I do use external Townshend Supertweeters on my Saadhanas, When I use the Audions, I turn the supertweeters off, because you don't need them. With the WE300B amps, a low setting (2 out of 7) on the supertweeters can add a little bit more air and extension at the very top end although sometimes I also turn them off. Depends on the music and my mood.
In summary, GaN Class D, as made by AGD, can compete very well with good 300B SET amps.